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All (9) ((9 results))

  • Articles and reports: 13-604-M2007057
    Description:

    This publication presents estimates of government revenues attributable to tourism for years 2000 to 2006. The main data sources are the Canadian Tourism Satellite Account, National tourism indicators, the Income and expenditure accounts, the Input-Output tables and T-4 tax remittance files.

    Government revenue covers receipts from taxes on incomes (i.e., on employment earnings, corporate profits, net income of unincorporated business and government business enterprises), contributions to social insurance plans (i.e., premiums for Canada/Quebec Pension Plan, Employment Insurance and Workers Compensation), taxes on production and products (such as sales and property taxes), and from sales of government goods and services. These revenue sources are broken down into parts that can and cannot be attributed to tourism, for government as a whole and for the three levels of government (federal, provincial/territorial and municipal) separately. Estimates of the government revenue generated per dollar of tourism spending are reported as well.

    The publication contains several summary tables showing revenues attributable to tourism by level of government and by source of revenue, as well as several appendix tables showing results by detailed industry and commodity. It also contains a discussion of the concepts, definitions, data sources and methods used in the study.

    Release date: 2007-09-10

  • Articles and reports: 75F0002M2005010
    Description:

    For some time, Canada Mortgage and Housing Corporation (CMHC) has used data on housing characteristics and housing-related expenditures from the Census of Population. Although the Census data source serves CMHC's purposes to a large extent, the federal government agency turned to the annual household surveys of Statistics Canada to provide information on a more frequent basis. This would allow them to have a better picture of annual trends, and perhaps have a greater choice of other characteristics with which to cross housing data on Canadian households. In 2001, CMHC began to sponsor additional content in both the Survey of Labour and Income Dynamics (SLID) and the Survey of Household Spending (SHS), starting with reference year 2002.

    Release date: 2005-07-22

  • Articles and reports: 75-001-X200510313137
    Geography: Canada
    Description:

    Local government revenues are increasingly perceived as inadequate to fund the program responsibilities of municipalities. Property taxes (residential and non-residential) are by far the most important revenue source, accounting for 35% in 2003 (up from 30% in 1988). But, residential property taxes are commonly viewed as regressive in relation to income. This study uses the 2001 Census of Population to quantify the regressiveness of residential property taxes in Canadian municipalities, and to examine whether regressive taxes are generally attributable to lower-income seniors living in high-priced homes.

    Release date: 2005-06-20

  • Articles and reports: 75-001-X200410713124
    Geography: Canada
    Description:

    This article examines housing costs within the context of income and assets, focusing on elderly homeowners but including younger families and renters for comparison. The low-income dimension is also explored.

    Release date: 2004-09-21

  • 5. Property taxes Archived
    Articles and reports: 75-001-X200310713094
    Geography: Canada
    Description:

    This paper examines the burden of property tax by province and household income and how property tax increases the inequality of family income.

    Release date: 2003-09-17

  • Articles and reports: 62F0014M2003016
    Geography: Canada
    Description:

    For a long time, the Consumer Price Index (CPI) has been the most commonly referenced measure of inflation. However, it is not generally perceived how sensitive the CPI is to the measurement of price change for owned accommodation. The relative importance of the homeownership component in the CPI and the movement of that component are critically dependent on the choice of concept for estimating homeownership costs. However, there is no one concept that is generally agreed upon by official statistical agencies. As part of an ongoing research program into major issues involved in the construction of consumer price indexes, analytical indexes of consumer prices based on different treatments of owned accommodation are updated in this publication for the period 1995 to 2000.

    This paper presents seven alternative homeownership series based on four different concepts, including one based on the current concept used in the official CPI. Series are also shown for higher-level aggregates, including indexes at the All-items level. All of these higher-level aggregates differ only in their owned accommodation components, for all aggregates and all other components are based on the official concept.

    Release date: 2003-04-10

  • Articles and reports: 62F0014M2001015
    Geography: Canada
    Description:

    The Canadian Consumer Price Index (CPI) applies a version of the user cost approach to measure the cost of home ownership. Because this approach specifically estimates the costs of using owned accommodation and not those faced by tenants, the measure includes a "replacement cost" (or depreciation) component. Depreciation is the only component in the CPI that is not an out-of-pocket expense. Consequently, economists face a unique set of methodological challenges when measuring depreciation.

    Between 1949 and 1997, the annual housing depreciation rate used in the CPI was 2%. Statistics Canada adopted the rate from a study that analysed U.S. Federal Housing Administration field appraisal data from 1939.

    This study argues that there is evidence that the 2% depreciation rate is too high to continue to use in the future. Consider that: 1) other Canadian studies show an upper bound of 1.7%, with a median estimate of 1.5%; 2) other statistical agencies use lower rates; and 3) every academic study over the past 40 years has arrived at a lower rate. As a consequence of this study and the existing supporting evidence, the depreciation rate in the Canadian CPI was lowered to 1.5% effective January 1998.

    Release date: 2001-11-28

  • Articles and reports: 75-001-X20010015610
    Geography: Canada
    Description:

    This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.

    Release date: 2001-03-23

  • Articles and reports: 62F0014M1997008
    Geography: Province or territory
    Description:

    In light of a recent change in population coverage, this study was initiated to determine whether the integrity of the Consumer Price Index (CPI) should be questioned on the grounds that it does not explicitly take into account rural house price movements. An attempt is made here to quantify the potential impact, using various regimes of artificial data to represent house price movements for rural regions. The regimes were manufactured in a way that allowed the analysis of differences between urban and rural regions in terms of the evolution of house prices, as well as differences in their cumulative price index levels. Three provinces were considered: Newfoundland, Saskatchewan, and British Columbia, all of which have large rural populations. The study results were monthly indexes for the time period, January 1986 to December 1994. The general conclusion was that house prices in rural regions would have to move very differently from those in urban regions to affect the overall level of the CPI. However, in the case of lower-level aggregates the failure to include rural house prices could be having an important effect. In addition, even when cumulative house price movements for rural and urban regions are similar, differences in their evolution tend to have an effect on the trend of the CPI, especially in the case of lower-level aggregates. While it is tempting to conclude that the current CPI methodology is robust enough to apply to the expanded population, this would be based purely on conjecture about the nature of movements in rural house prices. Hence, a second phase of this study will be initiated, whose purpose will be to develop a methodology to construct price indexes for rural regions.

    Release date: 1999-05-13
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Analysis (9)

Analysis (9) ((9 results))

  • Articles and reports: 13-604-M2007057
    Description:

    This publication presents estimates of government revenues attributable to tourism for years 2000 to 2006. The main data sources are the Canadian Tourism Satellite Account, National tourism indicators, the Income and expenditure accounts, the Input-Output tables and T-4 tax remittance files.

    Government revenue covers receipts from taxes on incomes (i.e., on employment earnings, corporate profits, net income of unincorporated business and government business enterprises), contributions to social insurance plans (i.e., premiums for Canada/Quebec Pension Plan, Employment Insurance and Workers Compensation), taxes on production and products (such as sales and property taxes), and from sales of government goods and services. These revenue sources are broken down into parts that can and cannot be attributed to tourism, for government as a whole and for the three levels of government (federal, provincial/territorial and municipal) separately. Estimates of the government revenue generated per dollar of tourism spending are reported as well.

    The publication contains several summary tables showing revenues attributable to tourism by level of government and by source of revenue, as well as several appendix tables showing results by detailed industry and commodity. It also contains a discussion of the concepts, definitions, data sources and methods used in the study.

    Release date: 2007-09-10

  • Articles and reports: 75F0002M2005010
    Description:

    For some time, Canada Mortgage and Housing Corporation (CMHC) has used data on housing characteristics and housing-related expenditures from the Census of Population. Although the Census data source serves CMHC's purposes to a large extent, the federal government agency turned to the annual household surveys of Statistics Canada to provide information on a more frequent basis. This would allow them to have a better picture of annual trends, and perhaps have a greater choice of other characteristics with which to cross housing data on Canadian households. In 2001, CMHC began to sponsor additional content in both the Survey of Labour and Income Dynamics (SLID) and the Survey of Household Spending (SHS), starting with reference year 2002.

    Release date: 2005-07-22

  • Articles and reports: 75-001-X200510313137
    Geography: Canada
    Description:

    Local government revenues are increasingly perceived as inadequate to fund the program responsibilities of municipalities. Property taxes (residential and non-residential) are by far the most important revenue source, accounting for 35% in 2003 (up from 30% in 1988). But, residential property taxes are commonly viewed as regressive in relation to income. This study uses the 2001 Census of Population to quantify the regressiveness of residential property taxes in Canadian municipalities, and to examine whether regressive taxes are generally attributable to lower-income seniors living in high-priced homes.

    Release date: 2005-06-20

  • Articles and reports: 75-001-X200410713124
    Geography: Canada
    Description:

    This article examines housing costs within the context of income and assets, focusing on elderly homeowners but including younger families and renters for comparison. The low-income dimension is also explored.

    Release date: 2004-09-21

  • 5. Property taxes Archived
    Articles and reports: 75-001-X200310713094
    Geography: Canada
    Description:

    This paper examines the burden of property tax by province and household income and how property tax increases the inequality of family income.

    Release date: 2003-09-17

  • Articles and reports: 62F0014M2003016
    Geography: Canada
    Description:

    For a long time, the Consumer Price Index (CPI) has been the most commonly referenced measure of inflation. However, it is not generally perceived how sensitive the CPI is to the measurement of price change for owned accommodation. The relative importance of the homeownership component in the CPI and the movement of that component are critically dependent on the choice of concept for estimating homeownership costs. However, there is no one concept that is generally agreed upon by official statistical agencies. As part of an ongoing research program into major issues involved in the construction of consumer price indexes, analytical indexes of consumer prices based on different treatments of owned accommodation are updated in this publication for the period 1995 to 2000.

    This paper presents seven alternative homeownership series based on four different concepts, including one based on the current concept used in the official CPI. Series are also shown for higher-level aggregates, including indexes at the All-items level. All of these higher-level aggregates differ only in their owned accommodation components, for all aggregates and all other components are based on the official concept.

    Release date: 2003-04-10

  • Articles and reports: 62F0014M2001015
    Geography: Canada
    Description:

    The Canadian Consumer Price Index (CPI) applies a version of the user cost approach to measure the cost of home ownership. Because this approach specifically estimates the costs of using owned accommodation and not those faced by tenants, the measure includes a "replacement cost" (or depreciation) component. Depreciation is the only component in the CPI that is not an out-of-pocket expense. Consequently, economists face a unique set of methodological challenges when measuring depreciation.

    Between 1949 and 1997, the annual housing depreciation rate used in the CPI was 2%. Statistics Canada adopted the rate from a study that analysed U.S. Federal Housing Administration field appraisal data from 1939.

    This study argues that there is evidence that the 2% depreciation rate is too high to continue to use in the future. Consider that: 1) other Canadian studies show an upper bound of 1.7%, with a median estimate of 1.5%; 2) other statistical agencies use lower rates; and 3) every academic study over the past 40 years has arrived at a lower rate. As a consequence of this study and the existing supporting evidence, the depreciation rate in the Canadian CPI was lowered to 1.5% effective January 1998.

    Release date: 2001-11-28

  • Articles and reports: 75-001-X20010015610
    Geography: Canada
    Description:

    This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.

    Release date: 2001-03-23

  • Articles and reports: 62F0014M1997008
    Geography: Province or territory
    Description:

    In light of a recent change in population coverage, this study was initiated to determine whether the integrity of the Consumer Price Index (CPI) should be questioned on the grounds that it does not explicitly take into account rural house price movements. An attempt is made here to quantify the potential impact, using various regimes of artificial data to represent house price movements for rural regions. The regimes were manufactured in a way that allowed the analysis of differences between urban and rural regions in terms of the evolution of house prices, as well as differences in their cumulative price index levels. Three provinces were considered: Newfoundland, Saskatchewan, and British Columbia, all of which have large rural populations. The study results were monthly indexes for the time period, January 1986 to December 1994. The general conclusion was that house prices in rural regions would have to move very differently from those in urban regions to affect the overall level of the CPI. However, in the case of lower-level aggregates the failure to include rural house prices could be having an important effect. In addition, even when cumulative house price movements for rural and urban regions are similar, differences in their evolution tend to have an effect on the trend of the CPI, especially in the case of lower-level aggregates. While it is tempting to conclude that the current CPI methodology is robust enough to apply to the expanded population, this would be based purely on conjecture about the nature of movements in rural house prices. Hence, a second phase of this study will be initiated, whose purpose will be to develop a methodology to construct price indexes for rural regions.

    Release date: 1999-05-13
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